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PENGARUH MODAL KERJA TERHADAP PENDAPATAN MASYARAKAT BERPENDAPATAN RENDAH (MBR) DI KOTA MALANG Andi Asdani; Atika Syuliswati; Bakhrudin Bakhrudin
Adbis: Jurnal Administrasi dan Bisnis Vol 14, No 2 (2020): JURNAL ADMINISTRASI DAN BISNIS 2020
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/j-adbis.v14i2.95

Penelitian ini bertujuan untuk mengetahui apakah modal kerja berpengaruh pada pendapatan MBR. Sampel penelitian adalah MBR di Kota Malang yang menerima bantuan modal berupa dana perguliran. Peneliti melakukan kunjungan ke masing- masing keluarga MBR yang telah dipilih sebagai responden (yaitu 25 orang), untuk dimintai informasi tentang jenis usaha, jumlah modal, perkembangan usaha, pendapatan setiap hari, keuntungan dari usaha dan lain-lain. Metode pengumpulan data yang digunakan adalah observasi, wawancara dan dokumentasi. Variabel penelitian ini ada dua yaitu modal (X) dan pendapatan (Y). Hasil penelitian menunjukkan bahwa modal kerja berpengaruh terhadap pendapatan MBR, artinya semakin tinggi modal kerja maka akan semakin tinggi pendapatan MBR. Modal kerja yang diperoleh MBR adalah dari pinjaman perguliran antara 2 juta sampai 5 juta dan modal tersebut semuanya telah digunakan sebagai modal kerja (modal usaha), Hal ini memberikan gambaran bahwa, adanya modal kerja yang digunakan sepenuhnya untuk usaha akan memberikan pendapatan yang sesuai.

Pengaruh Perencanaan, Pelaksanaan, Pelaporan dan Evaluasi Anggaran Berbasis Kinerja terhadap Akuntabilitas Kinerja pada Politeknik Negeri Malang Atika Syuliswati; Andi Asdani
Akutansi Bisnis & Manajemen ( ABM ) Vol 24 No 1 (2017): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (344.12 KB)

This study aims to give empirical evidence of the application performance-based budgeting affect to performance accountability at State Polytechnic Of Malang, to see the effect of the application of performance-based budgeting to performance accountability using four variables namely, budgeting planning, budgeting implementation, budgeting reporting, and budgeting evaluation. In this study population taken were 49 people, they are director, deputy director, head of department, secretary of department, head of study program, head of technical unit and there are whole sample. Data collected through direct observation and surveys obtained by the division of questionnaires to the respondents. Multiple linear regression formula is used in this study with software SPSS 20.0. The results of this research proves that simultaneously budgeting planning, budgeting implementation, budgeting reporting, and budgeting evaluation have a significant and positive effect to performance accountability. Partially budgeting planning and budgeting reporting have significant and positive effect to performance accountability.

PELATIHAN PENYUSUNAN LAPORAN KEUANGNA MELALUI PROGRAM MYOB ACCOUNTING DI KOPERASI UNIT DESA MULYOAGUNG, DAU, MALANG Suryadi Suryadi; Edi Winarto; R. Setiawan; Ludfi Djajanto; Andi Asdani
Jurnal Pengabdian Kepada Masyarakat (J-ABDIMAS) Vol 7 No 1 (2020): JURNAL PENGABDIAN KEPADA MASYARAKAT 2020
Publisher : Publisher UPT P2M Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar

This collaboration between Polytechnics and KUD administrators is one of the supports from academics to receive training in the preparation of cooperative financial reports, the results of dedication in this training are very useful. The method used by training and mentoring for the preparation & presentation of KUD financial statements is quite smooth. Broadly speaking, this training activity consists of Understanding Accounting Information Systems, Computer Accounting, Compiling Accounting Systems or Cycles and Presentation of Financial Statements through the MYOB Accounting Computing Program Package. The Covid pandemic period and the improvement of cooperative assets were a challenge for administrators to find and compile financial reports. Regarding new management activities, the practice of compiling and presenting financial statements has not been optimal and assistance will be carried out on an ongoing basis as long as necessary. This community service contribution has increased the knowledge and skills of cooperative management and has made hope for sustainability next year. The new management has implemented RAT and has a commitment to make improvements in totality in order to get an award that the Dau cooperative is still as good as it was 10 years ago, so that continuity of training can be planned.

THE IMPACT OF ENTREPRENEUSHIP EDUCATION, INTERNAL LOCUS OF CONTROL, PRESENTATION NEED, CREATIVITY, GENDER AND FAMILY TOWARDS ENTREPRENEURSHIP INTENTION ON STUDENTS IN POLINEMA ACCOUNTANCY FACULTY Andi Asdani; Anik Kusmintarti
Journal of Management and Business Vol 13, No 1 (2014): MARCH 2014
Publisher : Department of Management - Faculty of Business and Economics. Universitas Surabaya.

The purpose of this study is to analyze how the influence of Entrepreneurship Education, Internal Locus of Control, the Necessity of Achievement, Creativity, Gender and Family Against intention Entrepreneurship. Samples are accounting majors followed the entrepreneurship education by 100 respondents with purposive sampling technique. The analytical tool used is descriptive analysis and inferential analysis is linear regression with significant test F and t. Results of the analysis states that (1) jointly entrepreneurship education, inernal locus of control, need for achievement, creativity, gender, the family has a significant influence on intense entrepreneurship, (2) more often followed the entrepreneurship education for students entrepreneurial intentions Polytechnic Malang higher, (3) The higher the ability to control internal locus of control intention of entrepreneurship for students Polytechnic of Malang higher, (4) higher need for achievement, the intentions of entrepreneurship for students of the higher Polytechnic of Malang, (5) Higher creativity, entrepreneurial intentions for students of the higher Polytechnic of Malang, (6) Men have influence entrepreneurial intentions for students Polytechnic of Malang higher than women, (7) The higher the entrepreneurial intention MKA family support for students Polytechnic of Malang will be higher.

FENOMENA PENGHINDARAN PAJAK DI PERUSAHAAN INDUSTRI DASAR DAN KIMIA Yona Dwi Yuniar; Ari Kamayanti; Andi Asdani
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 7, No 2 (2021): Vol 7, No. 2 (2021)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v7i2.3795

ABSTRAKPenelitian ini bertujuan untuk menganalisis pengaruh manajemen laba akrual, leverage, good corporate governance terhadap penghindaran pajak pada perusahaan sektor industri dasar dan kimia. Populasi penelitian ini adalah seluruh perusahaan sektor industri dasar dan kimia yang terdaftar di Bursa EFek Indonesia periode 2015─2019. Sampel penelitian dipilih dengan metode purposive sampling dan diperoleh sebanyak 12 perusahaan. Analisis data dalam penelitian ini menggunakan analisis regresi berganda. Hasil analisis menunjukkan bahwa manajemen laba, kepemilikan institusional, dan proporsi dewan komisaris independen tidak berpengaruh terhadap penghindaran pajak, sedangkan leverage dan komite audit berpengaruh terhadap perilaku penghindaran pajak. Perusahaan sebaiknya lebih meningkatkan kinerja dewan komisaris khususnya dewan komisaris independen. Perusahaan harus memperhatikan level kompetisi, keahlian, dana pengalaman dari setiap anggota dewan agar terhindar dari tindakan kecurangan khususnya penghindaran pajak diantaranya dengan menambah jumlah dewan komisaris independen yang tidak terafiliasi dengan perusahaan dan memiliki pengetahuan lebih mengenai perpajakan perusahaan serta memiliki tingkat independensi yang tinggi. ABSTRACTThis study aims to analyze the effect of accrual earnings management, leverage, good corporate governance on tax avoidance in basic and chemical industry companies. The population of this research are all basic and chemical industrial sector companies listed on the Indonesia Stock Exchange for the period 2015-2019. The research sample was selected by purposive sampling method and obtained as many as 12 companies. Data analysis in this study used multiple regression analysis. The results of the analysis show that earnings management has no effect on tax avoidance, while leverage, institutional ownership, the proportion of independent commissioners, and audit committees affect tax avoidance behavior. The company should further improve the performance of the board of commissioners, especially the independent board of commissioners. Companies must pay attention to the level of competition, expertise, and experience of each member of the board to avoid fraud, especially tax avoidance, including by increasing the number of independent commissioners who are not affiliated with the company and have more knowledge about corporate taxation and have a high level of independence.

Pendidikan Kewirausahaan dan Intensi Kewirausahaan dengan Sikap Kewirausahaan sebagai Mediasi Anik Kusmintarti; Nur Indah Riwajanti; Andi Asdani
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol 2, No 2 (2017)
Publisher : Jur. Akuntansi, Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (443.093 KB)

AbstractThis study aimed to analyze the entrepreneurial attitude as a mediator of the effects of entrepreneurial education on entrepreneurial intention. The population was final semester students who studied entrepreneurial education and the sampling technique used is judgment sampling. The primary data was collected through questionnaires distribution and analyzed using path analysis. The results show that the effect of entrepreneurial education toward the entrepreneurial intention is not significant; the influence of entrepreneurial attitude toward the entrepreneurial intention is significant; and the students who studied entrepreneurship education tend to have intentions to establish a new business if entrepreneurial education can form positive mindset towards entrepreneurship.AbstrakPenelitian ini bertujuan menganalisis peran sikap kewirausahaan sebagai variabel mediasi untuk pengaruh pendidikan kewirausahaan terhadap intensi kewirausahaan. Populasi penelitian adalah mahasiswa semester akhir yang telah mendapat pendidikan kewirausahaan dan teknik sampling menggunakan judgment sampling. Pengumpulan data menggunakan kuesioner dan analisis data menggunakan statistik deskriptif dan analisis jalur. Hasil penelitian menunjukkan bahwa pengaruh pendidikan kewirausahaan terhadap intensi kewirausahaan positif tetapi tidak signifikan; Pengaruh sikap kewirausahaan terhadap intensi kewirausahaan positif dan signifikan; dan mahasiswa yang mengikuti pendidikan kewirausahaan cenderung berniat mendirikan usaha baru dimasa mendatang, apabila pendidikan kewirausahaan dapat membentuk pola pikir positif mahasiswa terhadap kewirausahaan.

Pengaruh Leader Member Exchange (LMX) dan Budaya Organisasi Terhadap Kinerja Manajerial (Studi Pada Politeknik Negeri Malang) Andi Asdani
Akutansi Bisnis & Manajemen ( ABM ) Vol 26 No 1 (2019): April
Publisher : STIE Malangkucecwara

Company organizations that aim to remain capable of acting in an increasingly competitive environment for long time, they should also have strong and powerful human resources. Competent human resources are needed in a competitive environment. The purpose of this research is to analyze and explain the influence of leader member exchange (LMX) and organizational culture on managerial performance. The population in this research were employees at the Managerial Level at Malang State Polytechnic. The sampling technique used is the survey method. The results of this research show that LMX variables have a significant effect on managerial employee performance. Organizational culture has a significant influence on organizational performance. And also, the culture variable has a significant influence on managerial performance.

BIMBINGAN DAN PELATIHAN PEMBUATAN LAPORAN KEUANGAN MELALUI APLIKASI MS OFFICE EXCEL DI KOPERASI UNIT DESA Suryadi Suryadi; Edi Winarto; R. Setiawan; Ludfi Djajanto; Andi Asdani
Jurnal Pengabdian Kepada Masyarakat (J-ABDIMAS) Vol 9 No 1 (2022): JURNAL PENGABDIAN KEPADA MASYARAKAT 2022
Publisher : Publisher UPT P2M Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jabdimas.v9i1.178

Cooperatives are business organizations that are run for the common good with the aim of prospering its members. The Dau Village Unit Cooperative (KUD) in the common interest needs improvements. Among them are improvements in increasing cooperation or mutual cooperation, improving financial and asset administration as well as improvements in the presentation of financial statements and SHU. On the other hand, serving the purchase and improvement of store management belonging to KUD Dau also needs monitoring and business improvement. The awards that have been obtained at that time need to be achieved again so that the welfare of the members becomes better. Village Unit Cooperatives need support from various parties to exist again, especially the management of cooperatives professionally, starting from financing, administration, management of goods and services as well as financial reports, as well as improvements in SHU reporting. This issue must be immediately addressed by the parties concerned. information regarding the current condition of the KUD, administrative and financial management has been restructured so that there will be no more chaos in the preparation of financial statements and administering assets.The collaboration between the Polytechnic and the KUD management is one of the supports from the academic community to improve skills related to financial administration, especially the Balance Sheet and financial reports in general through Ms Office Simple Excel training.

Pendidikan Kewirausahaan dan Intensi Kewirausahaan dengan Sikap Kewirausahaan sebagai Mediasi Anik Kusmintarti; Nur Indah Riwajanti; Andi Asdani
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 2 No. 2 (2017): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

This study aimed to analyze the entrepreneurial attitude as a mediator of the effects of entrepreneurial education on entrepreneurial intention. The population was final semester students who studied entrepreneurial education and the sampling technique used is judgment sampling. The primary data was collected through questionnaires distribution and analyzed using path analysis. The results show that the effect of entrepreneurial education toward the entrepreneurial intention is not significant; the influence of entrepreneurial attitude toward the entrepreneurial intention is significant; and the students who studied entrepreneurship education tend to have intentions to establish a new business if entrepreneurial education can form positive mindset towards entrepreneurship. Abstrak Penelitian ini bertujuan menganalisis peran sikap kewirausahaan sebagai variabel mediasi untuk pengaruh pendidikan kewirausahaan terhadap intensi kewirausahaan. Populasi penelitian adalah mahasiswa semester akhir yang telah mendapat pendidikan kewirausahaan dan teknik sampling menggunakan judgment sampling. Pengumpulan data menggunakan kuesioner dan analisis data menggunakan statistik deskriptif dan analisis jalur. Hasil penelitian menunjukkan bahwa pengaruh pendidikan kewirausahaan terhadap intensi kewirausahaan positif tetapi tidak signifikan; Pengaruh sikap kewirausahaan terhadap intensi kewirausahaan positif dan signifikan; dan mahasiswa yang mengikuti pendidikan kewirausahaan cenderung berniat mendirikan usaha baru dimasa mendatang, apabila pendidikan kewirausahaan dapat membentuk pola pikir positif mahasiswa terhadap kewirausahaan.

PELATIHAN PENYUSUNAN LAPORAN KEUANGNA MELALUI PROGRAM MYOB ACCOUNTING DI KOPERASI UNIT DESA MULYOAGUNG, DAU, MALANG Suryadi Suryadi; Edi Winarto; R Setiawan; Ludfi Djajanto; Andi Asdani
Jurnal Pengabdian kepada Masyarakat Vol. 7 No. 1 (2020): JURNAL PENGABDIAN KEPADA MASYARAKAT 2020
Publisher : P3M Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar

This collaboration between Polytechnics and KUD administrators is one of the supports from academics to receive training in the preparation of cooperative financial reports, the results of dedication in this training are very useful. The method used by training and mentoring for the preparation & presentation of KUD financial statements is quite smooth. Broadly speaking, this training activity consists of Understanding Accounting Information Systems, Computer Accounting, Compiling Accounting Systems or Cycles and Presentation of Financial Statements through the MYOB Accounting Computing Program Package. The Covid pandemic period and the improvement of cooperative assets were a challenge for administrators to find and compile financial reports. Regarding new management activities, the practice of compiling and presenting financial statements has not been optimal and assistance will be carried out on an ongoing basis as long as necessary. This community service contribution has increased the knowledge and skills of cooperative management and has made hope for sustainability next year. The new management has implemented RAT and has a commitment to make improvements in totality in order to get an award that the Dau cooperative is still as good as it was 10 years ago, so that continuity of training can be planned.

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